Additional Buyer’s Stamp Duty (ABSD) is a stamp duty charged on residential property purchases in addition to Buyer’s Stamp Duty, at a rate set by the buyer’s profile on the date of purchase.
Key takeaways
- ABSD applies to residential property only, and is computed on the higher of the purchase price or the market value.
- From 27 April 2023, Singapore Citizens pay no ABSD on a first residential property, 20% on a second and 30% on a third or subsequent one.
- Singapore Permanent Residents pay 5% on a first residential property, 30% on a second and 35% on a third or subsequent one.
- Foreigners pay 60% on any residential property, entities pay 65%, and residential property transferred into a trust attracts the 65% ABSD (Trust) rate.
- Where buyers of different profiles purchase together, the highest applicable rate applies to the entire value of the property.
See how this applies to your own figures.
Singapore Stamp Duty Calculator →ABSD rates from 27 April 2023
- Singapore Citizen — first residential property: not applicable; second: 20%; third and subsequent: 30%
- Singapore Permanent Resident — first residential property: 5%; second: 30%; third and subsequent: 35%
- Foreigner — any residential property: 60%
- Entity — any residential property: 65%
- Trustee — any residential property: 65%, with remission possible where the trust is for identifiable individual beneficiaries
- Housing developer — 35%, remittable subject to conditions, plus a further 5% that is not remitted
How the property count works
A property enters the count from the date the contract or agreement to purchase is accepted, even before legal transfer, and leaves the count once a buyer has executed an option to buy it. Any interest in a property counts in full, so a part share in a second property still makes it a second property. Properties acquired by gift, inheritance, release, settlement, declaration of trust or exchange are included, while properties located outside Singapore and properties gazetted for compulsory acquisition are excluded. Where several properties are bought under one contract, each is counted separately.
Remissions and refunds
A married couple with at least one Singapore Citizen spouse may claim a refund of the ABSD paid on a second residential property if the first property is sold within six months of the purchase of the second, or of the issue of the Temporary Occupation Permit or Certificate of Statutory Completion for an uncompleted purchase, whichever is earlier. The couple has to remain married, hold the second property unchanged, and buy no further residential property in the meantime; the refund application is due within six months of the sale. Nationals and permanent residents of certain Free Trade Agreement countries are accorded the same ABSD treatment as Singapore Citizens.
ABSD rates by buyer profile (from 27 April 2023)
| Item | Figure |
|---|---|
| Singapore Citizen — second residential property | 20% |
| Singapore Citizen — third and subsequent | 30% |
| Singapore Permanent Resident — first residential property | 5% |
| Foreigner — any residential property | 60% |
| Entities and trustees — any residential property | 65% |
Figures as at 2026. Source: IRAS.
Worked example
A Singapore Citizen buying a second residential property at SGD 1,500,000 pays ABSD of 20%, or SGD 300,000, on top of SGD 44,600 in Buyer’s Stamp Duty. A foreigner buying the same property at 60% would pay SGD 900,000 in ABSD.
Related terms
All Singapore glossary terms →Related calculator
Estimate ABSD by buyer profile and property count, alongside BSD, using the IRAS rates.
This page is provided for educational and informational purposes only. It does not constitute financial advice. All figures and worked examples are estimates for illustrative purposes, are subject to change, and do not reflect any individual’s circumstances. Always refer to IRAS and seek independent professional advice before making any financial decisions.